What question did this study set out to answer?

This paper aims to explain the inconsistencies in the literature regarding social and environmental disclosures by analyzing corporate characteristics.

April 1, 2001Journal of Business Finance &amp Accounting

Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

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Authors

RGRob GrayBuckinghamshire Healthcare NHS Trust MJMohammed JavadUniversity of Dundee DPDavid PowerUniversity of Dundee

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Implication

Research Note examines corporate characteristics influencing social and environmental disclosure, suggesting temporal instability in findings.

Key Points

This paper aims to explain the inconsistencies in the literature regarding social and environmental disclosures by analyzing corporate characteristics.
Extensive literature review on corporate disclosure practices, particularly in North America and Australasia.
Analysis of a detailed time-series dataset to observe disclosure trends over time.
Disaggregation of social and environmental disclosure to identify patterns based on specific characteristics.
Confirmed that relationships between corporate characteristics and disclosure practices vary with the type of disclosure.
Found that the stability of these relationships is not consistent over time, highlighting the complexity of the issue.
Provided evidence that both factors contribute to the inconclusiveness of prior research results.

Cite This Study

Gray et al. (2001) studied this question.

synapsesocial.com/papers/6a0930494c1e2db30bd2630b https://doi.org/10.1111/1468-5957.00376

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Implication

Research Note examines corporate characteristics influencing social and environmental disclosure, suggesting temporal instability in findings.

Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

Discussion

Member takes

Implication

Key Points

Cite This Study

Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

Discussion

Member takes

Implication

Key Points

Cite This Study

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